2017 (10) TMI 703

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..... case of M/s. Bechtel India Pvt Ltd. Vs Commissioner of Service tax [2013 (7) TMI 490 - CESTAT NEW DELHI], wherein the relevant date for determining limitation was determined as the date of receipt of foreign exchange - appeal allowed - decided in favor of appellant. - ST/41084/2017 - 41490/2017 - Dated:- 1-8-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant Shri Sundara Raja .....

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..... time-limit of one year from the relevant date, to claim refunds, the same are required to be filed within a period of one year. In support of the relevant date, it was observed that the date of export invoice is the relevant date for calculating the time-limit. On the other hand, it was the appellant's contention that the relevant date would start from the date when foreign exchange is receiv .....

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..... ch a clarification was issued that the date of receipt of payment in convertible foreign exchange, where provisions of services had been completed prior to receipt of such payment, would be the relevant date. By observing that the said notification is clarificatory and would apply for the period earlier, he held in favour of the assessee. 2.1 However, in a subsequent order, which is the present .....

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